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Showing 781–790 of 17089 articles for “Art. US–France Estate & Gift Tax Protocol”
…ntity, directly or indirectly, by the issuing company or through a third party, are included in the taxable income of this company for the first financial year ending on or after 31 December 2005 or,…
…special reserve account on the liabilities side of the balance sheet. This sum is reintegrated into taxable income in the event of a change of use or disposal of the work or instrument or withdrawal f…
A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…
…hares in the vessel are sold during this period, the transferee must take over this commitment. The tax advantage provided by the deduction of the sums subscribed must be retroceded in an amount equal…
…means the person holding the rights representing the property or rights transferred into the trust estate.
I.-Companies subject ipso jure or by option to an actual taxation system may, under the conditions provided for in this article, subject to separate taxation at the rate provided for in the second par…
…stments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sole activity is the production of cinematographic or audiovisual w…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
…ment of sums deducted pursuant to articles 163 duovicies et 217 decies to the overall net income or taxable income for the year or financial year during which they were deducted.
…Economy and Finance.II. - Revaluation gains on depreciable fixed assets are taken directly, free of tax, to a special provision on the liabilities side of the balance sheet. A detailed statement of th…
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